v3.26.3
EATON SHAREHOLDERS' EQUITY (Tables)
 12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of Pre-Tax and After-Tax Amounts Recognized in Comprehensive Income (Loss) The following table summarizes the pre-tax and after-tax amounts recognized in Comprehensive income (loss):
202520242023
(In millions)Pre-taxAfter-taxPre-taxAfter-taxPre-taxAfter-tax
Currency translation and related hedging instruments
Gain (loss) from currency translation and related hedging
   instruments		$246 $255 $(358)$(355)$252 $247 
Amortization of gains on net investment hedges (amount
   excluded from effectiveness testing) reclassified to earnings		(15)(15)(15)(15)(12)(12)
231 240 (373)(370)241 235 
Pensions and other postretirement benefits
Prior service credit (cost) arising during the year(10)(7)1 1 — — 
Net gain (loss) arising during the year(27)(18)(141)(104)(246)(189)
Currency translation(55)(43)18 13 (29)(21)
Amortization of actuarial loss and prior service cost
   reclassified to earnings		67 50 55 41 32 24 
(25)(18)(67)(49)(243)(185)
Cash flow hedges
Gain (loss) on derivatives designated as cash flow hedges29 23 (6)(5)63 50 
Changes in cash flow hedges reclassified to earnings(27)(22)(16)(12)(78)(61)
2 1 (22)(17)(14)(11)
Other comprehensive income (loss) attributable to Eaton ordinary shareholders$208 $223 $(462)$(436)$(17)$39 
Schedule of Changes in Accumulated Other Comprehensive Loss
The changes in Accumulated other comprehensive loss are as follows:
(In millions)Currency translation and related hedging instrumentsPensions and other postretirement benefitsCash flow
hedges		Total
Balance at January 1, 2025
$(3,399)$(1,044)$101 $(4,342)
Other comprehensive income (loss) before
    reclassifications		255 (68)23 210 
Amounts reclassified from Accumulated other
   comprehensive loss (income)		(15)50 (22)13 
Net current-period Other comprehensive
   income (loss)		240 (18)1 223 
Balance at December 31, 2025
$(3,159)$(1,062)$102 $(4,118)
Schedule of Reclassifications out of Accumulated Other Comprehensive Loss
The reclassifications out of Accumulated other comprehensive loss are as follows:
(In millions)December 31, 2025Consolidated Statements
of Income classification
Gains and (losses) on net investment hedges (amount excluded
  from effectiveness testing)
Currency exchange contracts$15 Interest expense - net
Tax expense— 
Total, net of tax15 
Amortization of defined benefits pensions and other
   postretirement benefits items
Actuarial loss and prior service cost(67)1
Tax benefit17 
Total, net of tax(50)
Gains and (losses) on cash flow hedges
Floating-to-fixed interest rate swaps13 Interest expense - net
Currency exchange contracts13 Net sales and Cost of products sold
Commodity contracts1 Cost of products sold
Tax expense(6)
Total, net of tax22 
Total reclassifications for the period$(13)
1 These components of Accumulated other comprehensive loss are included in the computation of net periodic benefit cost. See Note 10 for additional information about pension and other postretirement benefits items.
Schedule of Net Income per Share
A summary of the calculation of net income per share attributable to Eaton ordinary shareholders is as follows:
(In millions except for per share data)202520242023
Net income attributable to Eaton ordinary shareholders$4,087 $3,794 $3,218 
Weighted-average number of ordinary shares outstanding - diluted391.2 399.4 401.1 
Less dilutive effect of equity-based compensation1.3 1.8 2.0 
Weighted-average number of ordinary shares outstanding - basic389.9 397.6 399.1 
Net income per share attributable to Eaton ordinary shareholders
Diluted$10.45 $9.50 $8.02 
Basic10.48 9.54 8.06